(a) (1) A user of liquified gas for the propulsion of a motor vehicle on the public highways of Tennessee shall pay in advance annually on each motor vehicle licensed in Tennessee by the user a tax based on the classification of the vehicle according to the following schedule:
Click to view table.
(2) The tax shall be paid on a July 1 through June 30 basis and shall be prorated from the date of acquisition or the installation of the liquified gas carburetor system.
(b) As used in this part:
(1) Class 1 means vehicles, other than passenger cars, of declared maximum gross weight, including vehicle and load, of not more than nine thousand pounds (9,000 lbs.);
(2) Class 2 means vehicles of declared maximum gross weight, including vehicle and load, of not more than sixteen thousand pounds (16,000 lbs.);
(3) Class 3 means vehicles of declared maximum gross weight, including vehicle and load, of not more than twenty thousand pounds (20,000 lbs.);
(4) Class 4 means vehicles of declared maximum gross weight, including vehicle and load, of not more than twenty-six thousand pounds (26,000 lbs.); and
(5) Class 5 means vehicles of declared maximum gross weight, including vehicle and load, of greater than twenty-six thousand pounds (26,000 lbs.).
(a) (1) A user of liquified gas for the propulsion of a motor vehicle on the public highways of Tennessee shall pay in advance annually on each motor vehicle licensed in Tennessee by the user a tax based on the classification of the vehicle according to the following schedule:
Click to view table.
(2) The tax shall be paid on a July 1 through June 30 basis and shall be prorated from the date of acquisition or the installation of the liquified gas carburetor system.
(b) As used in this part:
(1) Class 1 means vehicles, other than passenger cars, of declared maximum gross weight, including vehicle and load, of not more than nine thousand pounds (9,000 lbs.);
(2) Class 2 means vehicles of declared maximum gross weight, including vehicle and load, of not more than sixteen thousand pounds (16,000 lbs.);
(3) Class 3 means vehicles of declared maximum gross weight, including vehicle and load, of not more than twenty thousand pounds (20,000 lbs.);
(4) Class 4 means vehicles of declared maximum gross weight, including vehicle and load, of not more than twenty-six thousand pounds (26,000 lbs.); and
(5) Class 5 means vehicles of declared maximum gross weight, including vehicle and load, of greater than twenty-six thousand pounds (26,000 lbs.).
(a) (1) A user of liquified gas for the propulsion of a motor vehicle on the public highways of Tennessee shall pay in advance annually on each motor vehicle licensed in Tennessee by the user a tax based on the classification of the vehicle according to the following schedule:
Click to view table.
(2) The tax shall be paid on a July 1 through June 30 basis and shall be prorated from the date of acquisition or the installation of the liquified gas carburetor system.
(b) As used in this part:
(1) Class 1 means vehicles, other than passenger cars, of declared maximum gross weight, including vehicle and load, of not more than nine thousand pounds (9,000 lbs.);
(2) Class 2 means vehicles of declared maximum gross weight, including vehicle and load, of not more than sixteen thousand pounds (16,000 lbs.);
(3) Class 3 means vehicles of declared maximum gross weight, including vehicle and load, of not more than twenty thousand pounds (20,000 lbs.);
(4) Class 4 means vehicles of declared maximum gross weight, including vehicle and load, of not more than twenty-six thousand pounds (26,000 lbs.); and
(5) Class 5 means vehicles of declared maximum gross weight, including vehicle and load, of greater than twenty-six thousand pounds (26,000 lbs.).
